| 书目名称 | IFRS 16 and Corporate Financial Performance in Italy |
| 副标题 | An Empirical Post-Im |
| 编辑 | Elisa Raoli |
| 视频video | |
| 概述 | Helps to understand the theoretical and empirical implications of adopting IFRS 16.Provides real evidence of the effects deriving from operating lease capitalization.Includes examples from Italian com |
| 丛书名称 | Contributions to Finance and Accounting |
| 图书封面 |  |
| 描述 | . .This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies’ financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on companies’ financial statements, economic and financial performance, on market reactions and on financial statement’ users. . . |
| 出版日期 | Book 2021 |
| 关键词 | IFRS; Accounting; Auditing; Lease Accounting; Corporate Finance |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-030-71633-2 |
| isbn_softcover | 978-3-030-71635-6 |
| isbn_ebook | 978-3-030-71633-2Series ISSN 2730-6038 Series E-ISSN 2730-6046 |
| issn_series | 2730-6038 |
| copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
发表于 2025-3-21 16:48:59
